# Finance (No. 2) Act 2023, Paragraph 4: Beer

Extent: E+W+S+N.I.

(1) A qualifying beer-based beverage is treated as beer for the purposes of this Part.
(2) “Beer-based beverage” means a beverage which is a mixture of beer and any of the following—
(a) fruit or ginger—
(i) cordial,
(ii) carbonated water,
(iii) juice, or
(iv) squash;
(b) lemonade or limeade;
(c) unfermented ginger beer;
(d) any alcoholic product or other alcoholic substance.
(3) A beer-based beverage is “qualifying” if—
(a) it would, apart from this paragraph, fall within paragraph 12 (other fermented products), and
(b) it is of an alcoholic strength not exceeding 5.5%.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/6/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.